استخدام أدوات مراقبة التسيير في تفعيل تنافسية المؤسسة دراسة حالة سياحة وأسفار الجزائر – وكالة المسيلة -

Abstract

The study focused on Management Control as one of the most important mechanisms that help the enterprise to achieve its objectives and control its performance in order to increase its competitiveness and market share, through the adoption of traditional and modern regulatory tools that allow it to access information and realistic analyzes, course of action, in order to rationalize the decisions.These tools had been identified and their importance in support of the system of management control was highlighted, through the identification of the information provided by these tools and through the analysis of these data and the possibility of benefit in increasing the competitiveness of the enterprise. The practical part of the research was the application of these tools on the « Touring Voyages Algeria – M’sila agency ». The findings showed that these tools, wether they are currently being used, or that they could be included have a significant role in supporting the management control system, in allowing the follow-up to achieve the objectives of the enterprise.